In the law of corporations, a merger is effected when one or more corporations becomes a part of, or merges, with another corporation so that one ceases to exist and the other continues to exist. In a merger, the company that continues to exist retains its name and identity and acquires the assets, liabilities, franchises, and powers of the corporation that ceases to exist. Attorneys who practice in mergers and acquisitions (sometimes called M & A) represent corporations and other business entities in strategizing, negotiating, and carrying out transactions in which two or more companies or corporations combine into a single new entity, a merger, or where one business purchases and absorbs the assets of another, an acquisition.
Epworth is a city in Dubuque County, Iowa, United States. It is part of the Dubuque, Iowa Metropolitan Statistical Area. The population was 1,428 at the 2000 census, but is now estimated to be 1,589 (2006). Epworth is the now the fifth-largest city in Dubuque County with spacious, new subdivisions housing many new residents, a significant portion of whom work in Dubuque, Iowa or elsewhere outside the community. The 11.3% increase in population from 2000 to 2006 places Epworth above the 90th percentile in population growth among municipalities nationwide. Epworth is home to Divine Word College, which is a Roman Catholic seminary. Also, Western Dubuque High School is in Epworth.